ChipMOS TECHNOLOGIES INC.

UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the Three Months Ended Mar. 31, 2020, Dec.31, and Mar. 31, 2019

Figures in Millions of NT dollars (NTD)

Except for Per Share Amounts and  Weighted Average Shares Outstanding

Three months ended

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

NTD

NTD

NTD

Revenue

5,586.8

5,571.5

4,462.0

Cost of revenue

(4,316.1)

(4,304.6)

(3,793.7)

Gross profit

1,270.7

1,266.9

668.3

Research and development expenses

(257.7)

(254.0)

(236.7)

Sales and marketing expenses

(13.2)

(15.3)

(11.6)

General and administrative expenses

(125.0)

(122.7)

(112.2)

Other income (expenses), net

25.3

25.7

10.4

Operating profit

900.1

900.6

318.2

Non-operating income (expenses), net

(4.3)

(224.7)

(64.3)

Profit before tax

895.8

675.9

253.9

Income tax expense

(183.1)

(145.9)

(60.2)

Profit for the period

712.7

530.0

193.7

Other comprehensive income (loss)

Exchange differences on translation of  foreign
  operations

(27.4)

(34.9)

68.1

Profit (loss) on remeasurements of defined
  benefit plans

-

20.9

-

Unrealized gain (loss) on valuation of equity
  instruments at fair value through other
  comprehensive income

(25.8)

(17.0)

(31.5)

Share of other comprehensive income (loss) of
  associates and joint ventures accounted for
  using equity method

(5.4)

2.1

1.9

Income tax effect

5.1

(0.8)

6.3

Total other comprehensive income (loss)

(53.5)

(29.7)

44.8

Total comprehensive income

659.2

500.3

238.5

Profit attributable to the Company – basic

712.7

530.0

193.7

Earnings per share attributable to the Company –
  basic

0.98

0.73

0.27

Earnings per ADS equivalent – basic

19.60

14.58

5.33

Weighted average shares outstanding (in
  thousands) – basic

727,240

727,240

726,925

Profit attributable to the Company – diluted

712.7

530.0

193.7

Earnings per share attributable to the
   Company – diluted

0.97

0.73

0.27

Earnings per ADS equivalent – diluted

19.50

14.53

5.32

Weighted average shares outstanding (in
  thousands) – diluted

731,001

729,443

728,302